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2012 (11) TMI 976 - CESTAT, MUMBAIService tax demand - sponsorship service - applicants entered with an agreement with Board of Control for Cricket in India for organising the IPL tournament wherein the applicants are the sponsors for Umpire under a 'Sponsor Agreement' – Held that:- Activity is proved to be 'sponsored of the event service' but during the relevant time the 'sponsorship of the sports event' was fully exempt from service tax - in the case of DLF Ltd. (2012 (5) TMI 404 - CESTAT, NEW DELHI ) it was held that the IPL 20-20 tournament is a sports event, applicants are exempt from the levy of service tax as per Section 65(105)(zzzn) of the Finance Act, 1004 – pre-deposit waived
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